INDIAN MEDICAL ASSOCIATION COCHIN BRANCH V. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/11308/2018

AI Insights

The case involves the Indian Medical Association Cochin Branch, represented by its president, Dr. Varghese Cherian, who filed a writ petition against the Commissioner of Income Tax (Appeals) and other tax authorities. The petitioner sought relief from the recovery actions initiated by the tax authorities following a demand notice (Ext.P2) during the pendency of their appeal and stay petition (Ext.P5) against a previous tax assessment order (Ext.P2). The court did not delve into the merits of the case but focused on the procedural aspect, emphasizing the need for the appellate authority to address the stay and delay condonation applications promptly.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 755243 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-04-2018
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: M M JASMINE; CHRISTOPHER ABRAHAM
• Assessee Lawyers: ASWIN GOPAKUMAR; ANWIN GOPAKUMAR; KALA NAMBIAR; K NAIK; DEEPTI GEORGE; ARJUN SANTHOSH; RENOY VINCENT; HEBA ABRAHAM
• Keywords: Appeal; Condone delay; Income Tax; Recovery; Stay Petition
• Section: 143(3)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 2ND DAY OF APRIL 2018 / 12TH CHAITHRA, 1940 WP(C).No. 11308 of 2018 PETITIONER(S) -------------- INDIAN MEDICAL ASSOCIATION COCHIN BRANCH, \"IMA HOUSE\", NEAR JAWAHARLAL NEHRU STADIUM, KALOOR, KOCHI-682017, REPRESENTED BY ITS PRESIDENT, DR. VARGHESE CHERIAN. BY ADVS.SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SMT.DEEPTI SUSAN GEORGE SRI.ARJUN SANTHOSH SRI.RENOY VINCENT SMT.HEBA SARA ABRAHAM RESPONDENT(S): -------------- 1. THE COMMISSIONER OF INCOME TAX (APPEALS), POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682036. 2. THE ASSISTANT DIRECTOR OF INCOME TAX(EXEMPTION), RANGE-4, CENTRAL REVENUE BUILDINGS, I.S PRESS ROAD, COCHIN.18. 3. THE DEPUTY COMMISSIONER OF INCOME TAX, 6TH FLOOR, KANDAMKULATHY TOWER, MG ROAD, KOCHI-682011. BY GOVERNMENT PLEADER SMT.M.M.JASMINE BY ADV. SRI.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-04-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: TS WP(C).No. 11308 of 2018 (K) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ----------------------- EXHIBIT P1 A TRUE COPY OF THE RETURNS FILED BY THE PETITIONER FOR ASSESSMENT YEAR 2010-2011. EXHIBIT P2 A TRUE COPY OF THE ORDER UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 DATED 30.03.2013 PASSED BY THE 2ND RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL DATED 23.07.2013. EXHIBIT P4 A TRUE COPY OF THE DELAY PETITION IS FILED BY THE PETITIONER. EXHIBIT P5 A TRUE COPY OF THE STAY PETITION DATED 21.03.2017 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT(S)' EXHIBITS - NIL ------------------------------ /TRUE COPY/ PS TO JUDGE TS 04/04/2018 A. MUHAMMED MUSTAQUE, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No. 11308 of 2018 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 2nd day of April, 2018 JUDGMENT Petitioner has filed Ext.P3 appeal before the 1st respondent and along with the appeal, petitioner has also filed Ext.P5 application for stay along with Ext.P4 application to condone delay. It is submitted that during the pendency of the appeal, steps are being taken by the respondent authorities for recovering the amount by issuing Ext.P2 demand notice. 2. Having regard to the fact that an appeal is pending before the competent authority, I do not think it necessary to consider the matter on merits. Suffice to say that the appellate authority has to consider the stay petition and delay condonation application on merits within a specified time and in the meantime, the recovery can be kept in abeyance. Accordingly, this writ petition is disposed of as under: (i) The 1st respondent shall consider the Ext.P5 stay petition and Ext.P4 application to condone delay filed along with the appeal within a period of two months from the date of receipt of a copy of the judgment. W.P.(C) No. 11308 of 2018 -:2:- (ii) Till orders are passed as directed above, the demand made in terms of Ext.P2 shall be kept in abeyance. Sd/- A. MUHAMMED MUSTAQUE, JUDGE ttb/03.04. "